A. Tax Imposed: A tax is imposed on all persons engaged in the following occupations or privileges:
1. Persons engaged in the business of distributing, supplying, furnishing, or selling water for use or consumption within the corporate limits of the city and not for resale, at the rate of five percent (5%) of the gross receipts therefrom 1 .
No tax is imposed by this section with respect to any transaction in interstate commerce or otherwise to the extent to which such business may not under the constitution and statutes of the United States, be made subject to taxation by this state or any political subdivision thereof; nor shall any persons engaged in the business of distributing, supplying, furnishing or selling gas, water or electricity or engaged in the business of transmitting messages be subject to taxation under the provisions of this section for such transactions as are or may become subject to taxation under the provisions of the municipal retailers' occupation tax act authorized by section 8-11-1 of the Illinois municipal code.
Such tax shall be in addition to the payment of money, or value of products or services furnished to this city by the taxpayer as compensation for the use of its streets, alleys or other public places, or installation and maintenance therein, thereon or thereunder of poles, wires, pipes or other equipment used in the operation of the taxpayers' business. (Ord. 3343, 4-27-1966; amd. Ord. 6672, 9-11-2002)
B. Definitions: For the purpose of this section the following definitions shall apply:
GROSS RECEIPTS: The consideration received for the transmission of messages, or for distributing, supplying, furnishing or selling water for use or consumption and not for resale, as the case may be; and for all services rendered in connection therewith valued in money, whether received in money or otherwise, including cash, credit, services and property of every kind and material and for all services rendered therewith; and shall be determined without any deduction on account of the cost of transmitting said messages without any deduction on account of the cost of the service, product or commodity supplied, the cost of materials used, labor or service cost, or any other expenses whatsoever.
PERSON: Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, municipal corporation or political subdivision of this State, or a receiver, trustee, conservator or other representative appointed by order of any court.
TRANSMITTING MESSAGES: In addition to the usual and popular meaning of person-to-person communication, shall include the furnishing, for a consideration, of services or facilities (whether owned or leased), or both, to persons in connection with the transmission of messages where such persons do not, in turn, receive any consideration in connection therewith, but shall not include such furnishing of services or facilities to persons for the transmission of messages to the extent that any such services or facilities for the transmission of messages are furnished for a consideration, by such persons to other persons, for the transmission of messages. (Ord. 3343, 4-27-1966)
C. Basis Of Tax: The tax provided for herein shall be based on the gross receipts, as herein defined, actually paid to the taxpayer for services billed and shall be reported and paid on or before the last day of every third month ending March, June, September and December, each taxpayer shall make a like return to the City Treasurer for a corresponding three (3) month period. (Ord. 3343, 4-27-1966; amd. 1999 Code)
D. Payment Of Tax: The taxpayer making the return herein provided for shall, at the time of making such return, pay to the City Treasurer the amount of tax herein imposed; provided that in connection with any return the taxpayer may, if he so elects, report and pay an amount based upon his total billings of business subject to the tax during the period for which the return is made (exclusive of any amounts previously billed) with prompt adjustments of later payments based upon any differences between such billings and the taxable gross receipts.
E. Erroneous Payment: If it shall appear that an amount of tax has been paid which was not due under the provisions of this section, whether as the result of a mistake of fact or an error of law, then such amount shall be credited against any tax due, or to become due, under this section, from the taxpayer who made the erroneous payment; provided that no amounts erroneously paid more than three (3) years prior to the filing of a claim therefor shall be so credited.
No action to recover any amount of tax due under the provisions hereof shall be commenced more than three (3) years after the due date of such amount. (Ord. 3343, 4-27-1966)
F. Penalty: If for any reason a tax return or report is not timely filed and/or the appropriate tax is not timely paid when due as required by this section, interest and penalties shall be assessed and due as set forth in section 1-19-11 of this Code. (Ord. 7596, 11-21-2017)
Notes
| 1 | 1. 65 ILCS 5/8-11-2. |